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2007年正式实施企业R&D投入新会计准则,新准则的目的在于:使企业的研发投入项目、企业的经营状况和财务成果能够更客观、真实的反映在财务报告中。国内众多学者围绕新准则对企业R&D投入绩效等问题进行了探讨。结论分歧较大:一方面较多的学者认为新准则有了很大改善,能有效改善企业R&D投入绩效,达到准则修订的最初目标;另一方面不少学者则认为,新准则存在很多不足,难以达到准则修订的最初目标。在此背景下,研究新R&D会计准则对企业R&D投入绩效的影响,具有较强的现实意义。
In 2007, the Company formally put into operation the new accounting standards for R & D. The new guidelines aim to make the R & D investment projects, the business conditions and the financial results of enterprises more objectively and truly reflected in the financial reports. Many domestic scholars focus on the new guidelines on the performance of R & D investment and other issues were discussed. The conclusion is more divergent: on the one hand, many scholars think that the new standard has been greatly improved, which can effectively improve the R & D investment performance of enterprises and achieve the original goal of revising the standard. On the other hand, many scholars think that there are many deficiencies in the new standard, It is difficult to achieve the original goal of the revised guidelines. In this context, research on the new R & D accounting standards on the impact of R & D investment performance, with strong practical significance.